Tantangan Auditor dalam Melakukan Assurance atas Laporan ESG: Studi Kasus pada PT Timah Tbk Tahun 2022–2024

Nur Diana; Wahyuni Wahyuni

Authors

Nur Diana Universitas Muhammadiyah Makassar
Wahyuni Wahyuni Universitas Muhammadiyah Makassar

Abstract

In supporting sustainable practices, ESG (Environmental, Social, and Governance) reporting has become increasingly important in enhancing corporate transparency and accountability. However, the assurance process for ESG reports faces various challenges that affect stakeholder trust. This study aims to identify the challenges faced by auditors in providing assurance on PT TIMAH Tbk's ESG reports during the period 2022–2024, as well as to evaluate the structure and content of the sustainability reports based on the principles of accountability, materiality, and transparency according to the 2021 GRI Standards. A qualitative descriptive approach through document analysis of PT TIMAH's sustainability reports was employed. The findings indicate that the sustainability reports from PT TIMAH during this period tend to be narrative and lack measurable quantitative data, with signs of greenwashing practices due to unclear measurement methodologies and data validation. Additionally, auditors face challenges in ensuring objectivity and depth in verification, hindered by limitations in technical competence and the involvement of internal audit. This research recommends enhancing auditor competence, strengthening the role of internal audit, and improving national standards and regulations to improve the quality of ESG assurance that is more accountable and transparent within the Indonesian mining industry

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